NIKI SHAH. GST AND ITS EFFECT ON THE FEDERAL NATURE OF THE INDIAN CONSTITUTION . Journal of Legal Studies & Research, Ahmedabad, India, v. 3, n. 6, p. 102–112, 2017. Disponível em: https://journal.thelawbrigade.com/jlsr/article/view/2041. Acesso em: 25 apr. 2026.